The direct mail import model refers to an import model in which qualified e-commerce enterprises or platforms are connected to the customs. After domestic individuals make cross-border online purchases, the e-commerce enterprises or platforms transmit electronic orders, payment vouchers, electronic waybills, etc. to the customs. The e-commerce enterprises or their agents submit lists to the customs. The goods are delivered by mail or express delivery and enter the country through customs mail and express delivery supervision sites. Taxes are levied in accordance with the cross-border e-commerce retail import goods.

The direct mail import model is more suitable for consumers’ personalized and diversified overseas shopping needs. It has the characteristics of low timeliness, high stability, and low risk. It mainly includes postal direct mail, express direct mail, and collection direct mail.

The postal direct mail and express direct mail import models use the luggage and mail customs clearance model to levy luggage and mail taxes on people crossing the border. Under the luggage and mail customs clearance model, consumers need to declare to the customs in their personal name and provide the recipient’s identity information to overseas countries. The principle of reasonable self-use must be met.

The direct mail mode is an upgraded version of the cross-border direct mail mode. It means that after consumers purchase overseas goods, suppliers will centrally ship the goods to overseas warehouses. After the goods are packaged, they will be transferred and shipped by international logistics companies, and then delivered to consumers after completing domestic customs clearance.